Chapter 3.25
GAMBLING TAX
Sections:
3.25.030 Activity report – Payment.
3.25.010 Imposition.
There is hereby imposed a tax, at the rates set forth below, upon the following gambling activities, when authorized by Chapter 9.46 RCW, and when conducted in the city:
(1) Five percent of the gross receipts from punchboards and pull-tabs, as those terms are defined by RCW 9.46.0273 and the Rules and Regulations of the Gambling Commission;
(2) Five percent of the gross revenue, less the amount paid for or as prizes, received from bingo and raffles, as those terms are defined by RCW 9.46.0205 and 9.46.0277;
(3) Two percent of the gross revenue, less the amount paid for or as prizes, from amusement games, as that term is defined by RCW 9.46.0201; and
(4) Eleven percent of the gross revenue from social card games, as that term is defined by RCW 9.46.0281 and the Rules and Regulations of the Gambling Commission. [Ord. 703 § 1, 2018; Ord. 585 § 1, 2013; Ord. 285 § 1, 2000; Ord. 249 § 1, 1999; Ord. 206 § 1, 1997; Ord. 7 § 1, 1993]
3.25.020 Exemptions.
Bona fide charitable or nonprofit organizations, as defined by RCW 9.46.0209, conducting bingo, raffles or amusement games within the city shall be exempt from payment of the taxes imposed by BMC 3.25.010 on those activities, providing that such bona fide charitable or nonprofit organization shall employ no paid operating or management personnel and shall have gross income from bingo, raffles or amusement games, or any combination thereof, not exceeding $5,000 per year, less the amount paid for or as prizes. [Ord. 7 § 2, 1993]
3.25.030 Activity report – Payment.
(1) Activity Report. Every holder of a license issued by the Washington State Gambling Commission who conducts any taxable gambling activities within the city shall provide to the city a true copy of each activity report required by the Gambling Commission no later than the date of filing required by the State Gambling Commission.
(2) Tax to Be Paid Quarterly. The tax levied under BMC 3.25.010 shall be paid quarterly for the preceding three-month period, or a portion thereof, on or before the thirty-first day of January, the thirtieth day of April, the thirty-first day of July, and the thirty-first day of October, at the office of the city clerk, Burien City Hall, or his or her designee; provided, however, that those persons conducting activities subject to taxation under this chapter less frequently than once every two months shall pay the tax for each taxable activity at the office of the city clerk, Burien City Hall, or his or her designee, within 30 days following the date upon which the activity was conducted. [Ord. 486 § 1, 2008]
3.25.040 Delinquencies.
(1) All taxes on gambling activities shall be delinquent if not paid on or before the due date(s) as specified in BMC 3.25.030. Penalties shall accrue on all such delinquencies as follows:
(a) Ten percent of the delinquent amount ($5.00 minimum) if paid in full within 17 days after the applicable due date;
(b) Fifteen percent of the delinquent amount ($10.00 minimum) if paid in full between the eighteenth and fortieth days, inclusive, of the applicable due date; and
(c) All delinquent taxes and applicable penalties shall accrue interest at the rate of 12 percent, compounded daily, beginning on the forty-first day after any applicable due date.
(2) Delinquent taxes, penalties, and accrued interest shall constitute a public debt owing to the city which shall be subject to collection or other enforcement by all means available, at law and in equity, including but not limited to injunctive relief against the offending party.
(3) The city council shall have the authority to adjust or waive the penalties and/or interest imposed under this section. [Ord. 585 § 2, 2013; Ord. 47 § 1, 1993; Ord. 7 § 4, 1993]
3.25.050 Additional rules.
The city manager or director of finance shall have authority to adopt rules and regulations not inconsistent with the provisions of this chapter, for carrying out and enforcing payment, collection and remittance of the taxes levied in this chapter. Such rules and regulations may include the form of tax return required to be filed with the city at the time of payment of the tax on gambling activities, and procedures for auditing of the taxpayer’s records. A copy of the rules and regulations so adopted shall be on file and available for public examination in the clerk’s office. [Ord. 585 § 3, 2013; Ord. 7 § 5, 1993]